What is Book Account?

Legal Definition
A business record of a customer's account which indicates the total amount owed by the client at any given time. The book account serves as a clear basis for bringing suit on a customer's failure to repay the debt.
Legal Definition
A detailed statement, kept in writing in a book, in the nature of debits and credits between persons, arising out of contract or some fiduciary relation; an account or record of debit and credit kept in a book. Taylor v. Horst, 52 Minn. 300, 54 N. W. 734; Stieglitz v. Mercantile Co.., 76 Mo. App. 280; Kennedy v. Ankrim, Tapp. (Ohio) 40.
-- Black's Law Dictionary